SB316 Alabama 2017 Session

Sponsors

Session

Regular Session 2017

Title

Counties and municipalities, collection of local taxes by Revenue Dept., interest rate by general law, delivery licenses, exemption of small deliveries, provision for increases deleted, issuance fee, Secs. 11-3-11.3, 11-51-194, 11-51-208, 40-23-241 am'd.

Description

<p class="bill_description"> Under existing law, a county or municipality may engage the Department of Revenue to collect local taxes</p><p class="bill_description"> This bill would specify that the interest rate on past due taxes would be as provided by general law and would delete provisions for interest at one percent per month</p><p class="bill_description"> Under existing law, municipalities are authorized to allow the purchase of a delivery license fee not to exceed $100 and may increase the business delivery license fee</p><p class="bill_description"> This bill would delete the provisions for increases and set the fee at $100. The bill would also exempt a business from the purchase of a delivery license if its deliveries do not exceed $5,000 per year and the business has no physical presence in the municipality or its police jurisdiction</p><p class="bill_entitled_an_act"> Relating to county and municipal local taxes; to amend Section 11-3-11.3, Code of Alabama 1975, relating to the collection of county taxes by the Revenue Department and Section 11-51-208, Code of Alabama 1975, relating to the collection of municipal taxes by the Revenue Department, to provide that the interest rate on delinquent taxes would be as provided by general law; and to amend Section 11-51-194, Code of Alabama 1975, relating to the issuance of delivery licenses, to delete certain provisions for increases in the rate, to provide an exemption for taxpayers making a small amount of deliveries per year in a municipality, and to provide for an issuance fee. </p>

Subjects

Counties